Since the foreclosure filing in 2009, Garcia's bank -- not Garcia -- has paid property taxes on his home to the tune of $16,952.29, records show. Banks sometimes pay property taxes on homes in foreclosure to protect their investment.

"For the record, you are negligent in your lack of truth and facts, and have failed to properly research public records," Garcia said. "My home is current and up to date on payment of all property taxes. This has always been the case. I have never failed to pay my property taxes since owing my home in 2001."

During his 2011 campaign interview, Garcia said the biggest issue facing

the city -- located adjacent to Miami International Airport -- is its

"commercial versus residential tax base."

But Garcia's own business owes back taxes, too. Garcia is president of

Miami Springs-based ZMG Media Inc., or what he describes as a

"grassroots gorilla marketing" firm.

According to a tax lien filed in 2010 by the Florida Department of Tax